Syllabus

6T1-Financial Accounting-IV

UNIT-I: Accounts of Holding Company

(As per Indian Companies Act, 2013 and Accounting Standard-21) Introduction, Meaning of Wholly-Owned Subsidiary, Partly-Owned Subsidiary, preparation of Consolidated Balance Sheet and Statement Profit and Loss, Simple Problem on Involving Two Companies Only. (Theory & Numerical)

UNIT-II: Insurance Claims

Introduction, Loss of Stock, Average Clause, Practical Problem on Loss of Stock. (Theory & Numerical)

UNIT-III: Investment Accounts

Meaning, Need, Utility and Objectives, Sales and Purchase of different Types of Securities, Simple Problem on Investment and Securities. (Theory & Numerical)

UNIT-IV: Profit prior to Incorporation

(Statement Profit & Loss as per Indian Company Act, 2013)
Meaning Methods of Ascertain the Pre-Incorporation Profit
(Theory & Numerical)